This book is the result of the practical analysis carried out during 2015 and 2016 for the preparation of a Master's thesis on Auditing at the University of Alcal (UAH). By means of the Resolution of 15 October 2013 of the Spanish Accounting and Auditing Institute (ICAC), the new Technical Auditing Standards were published. Within the previous body of standards is ISA-ES 600 "Special Considerations - Audits of Group Financial Statements (Including...